liquidating dividend

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Liquidating dividend

Payment by a firm to its owners from capital rather than from earnings.

Liquidating Dividend

A dividend paid to shareholders out of a company's capital or assets, rather than its earned income. That is, a liquidating dividend occurs when a company pays more than its total profit in dividends. This usually happens when shareholders believe that the company is no longer sustainable or profitable. Therefore, liquidating dividends are considered a return of shareholders' investments, rather than profit on them. All of the firm's debts must be paid before it can pay liquidating dividends. See also: Final dividend.

liquidating dividend

A pro rata distribution of cash or property to stockholders as part of the dissolution of a business. For example, a firm may be liquidated because the officers believe its stock price does not adequately reflect the value of its assets. All debts and other obligations usually must be satisfied before issuance of a final liquidating dividend. A stock paying a liquidating dividend is indicated in stock transaction tables in newspapers by the symbol C, next to the dividend column. See also final dividend, General Utilities Doctrine.
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The Appellants had only to determine whether or not such a disassociation would occur by the payment of a liquidating dividend by BCo or the sale by the Appellants of their respective shareholdings in BCo.
28, 2011 /PRNewswire/ -- As previously announced on June 29th, delSECUR CORPORATION is in the final stage of dissolving itself and issuing a liquidating dividend, in the form of QTech shares, to its shareholders on a pro-rata basis.
Only 21% of the target's assets were acquired with the acquiring corporation's stock; the remaining 79% were acquired as a liquidating dividend of the previously held stock in the target.
PK) today announced that the Company paid a liquidating dividend of $0.
McCormick stated further, "We have over 9 million shares left from our QTech ownership and now that the total amount of the debt has been established this balance will be distributed to our shareholders as a liquidating dividend.
03 per share second liquidating dividend to stockholders of record on Aug.
announced today that on December 10, 2003 the Company will make its initial liquidating dividend to stockholders of record on August 26, 2003.
PK) announces liquidating dividend installment of $360,339.
As previously announced, the Company does not expect that stockholders will receive any liquidating dividend or distribution in connection with the liquidation of the Company's business.
Including this liquidating dividend, the Company has made total distributions to the shareholders (in cash and securities from voting trusts) valued at $30.
AMEX:TFH), a holding company located in Lenexa Kansas, today reported that the company has declared a liquidating dividend.
The drop in net income of $700,000 in 2000 compared with the prior year was caused primarily by a $700,000 decrease in net investment income earned (due to a 1999 liquidating dividend of $714,000 from the company's subsidiary).